FINCANNON v. COMMISSIONER

Docket No. 109881.

2 T.C. 216 (1943)

BERRYMAN D. FINCANNON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 25, 1943.


Attorney(s) appearing for the Case

Robert R. Milam, Esq., for the petitioner.

J. Marvin Kelley, Esq., for the respondent.


OPINION.

DISNEY, Judge:

This case involves income tax for the calendar year 1937. A deficiency of $9,755.55 was determined. The question presented is as to the proper year in which there should be taxed to the petitioner certain commissions, which in turn depends upon whether he is upon the cash basis or an accrual basis of accounting as to such income.

The facts may be briefly stated: The income tax...

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